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TMI Blog2022 (5) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... e web portal of the respondent was not functioning because of technical glitches. This has been admitted by the communication of the Revenue dated 12.06.2021. Subsequently also, though it is stated by the learned Standing Counsel that, sometime in July 2021 it started functioning, it is the case of the petitioner that till September 2021, it was not working. Assuming that the web portal started functioning from September 2021, from which date exactly it started working without any glitches could not be ascertained now and moreover, in the meanwhile since the order of assessment has been passed on 14.07.2021, without waiting for the reply to be submitted by the petitioner after the web portal started functioning, the said order which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 143 of the Income Tax Act, 1961 (In short 'the Act'). In this regard, a show cause notice was issued to the petitioner on 31.05.2021 giving time upto 11.06.2021 to respond. Since it was taken up through Faceless Assessment Scheme under Section 144B of the Income Tax Act, 1971, necessarily the petitioner / assessee has to upload the documents only through the web portal. 3. However, it is the definite case of the petitioner that, though sincere attempt has been made by the petitioner to upload the documents, due to some technical glitches in the web portal, the petitioner/assessee could not upload the documents and reply. Therefore, on the last date ie., on 11.06.2021, the petitioner has sent an e-mail to the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment order under Section 143(3) read with Section 144B of the Act was passed. Aggrieved by the same, the petitioner has filed the present writ petition seeking the aforesaid prayer. 7. Reiterating the aforesaid, Mr.R.Sivaraman the learned counsel for the petitioner would submit that, only because of the technical glitches in the web portal of the respondent Revenue, within the time stipulated the petitioner, though made sincere attempts, he could not upload the documents and this has in fact been communicated to the Revenue, which they acknowledged and in fact intimated the petitioner to upload the same once the system starts functioning. 8. When that being so, though the system was not working upto September 2021, in the mea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m September 2021, from which date exactly it started working without any glitches could not be ascertained now and moreover, in the meanwhile since the order of assessment has been passed on 14.07.2021, without waiting for the reply to be submitted by the petitioner after the web portal started functioning, the said order which is now impugned herein, in the considered opinion of this Court, is certainly vitiated because the chance of giving reply by the petitioner since has been denied, or the Revenue has not waited till the technical glitches are resolved, enabling the petitioner to make a reply before which as the Revenue has come forward to pass the order on 14.07.2021, this Court has no hesitation to hold that the said order does not s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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